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Posted Thu, 24 Oct 2024 07:27:07 GMT by Amanda Coles
Scenario:- A UK subsidiary (business establishment outside of the UK) has requested a sale of a software license package via our UK business where we hold a global agreement. This license is being procured for use in offices globally - predominately the US, ASIA, Europe and UK. From a VAT perspective should this been deemed a UK to UK supply thus VAT applicable or where the branch is procuring on behalf of its business establishment licenses supplied outside of the UK VAT won't apply on these but local tax may?
Posted Mon, 28 Oct 2024 16:29:35 GMT by HMRC Admin 19 Response
Hi,
Please see the guidance below which explains the use and enjoyment rules:
Use and enjoyment
Thank you.

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